Are Joint Audits a Proper Instrument for Increased Audit Quality?
Patrick Velte & Jamel Azibi · Current Journal of Applied Science and Technology · 2015
Joint audits are recently controversial discussed to increase audit quality and decrease audit market concentration in Europe, complementing the existing and future rotation rules by the 8th EC directive. First, this article presents a theoretical foundation of joint audits. In t...
Open access
Research Article
10.9734/BJAST/2015/15599